Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• notice of deficiency was adequate since it was sent to the address last known to the agents in the district where the return was filed
• notice of deficiency was adequate since it was sent to the address last known to the agents in the district where the return was filed
• notice of change of address insufficient where sent to a district director in a district other than the one issuing the notice of deficiency
• notice of change of address insufficient where sent to a district director in a district other than the one issuing the notice of deficiency
• IRS agents in Virginia properly sent notice to taxpayers’ last address known to them, although IRS agents in Florida knew of a more recent address
• taxpayer takes risk if he does not notify IRS of address change

Source: CourtListener parenthetical corpus (CC0).